a$.$ Sold merchandise for cash, $$21,980.$ The cost of the goods sold was $$13,190.($Record the sale first.$)$

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b$.$ Sold merchandise on account, $$13,130.$ The cost of the goods sold was $$7,880.($Record the sale first.$)$

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c$.$ Sold merchandise to customers who used MasterCard and VISA, $$120,610.$ The cost of the goods sold was $$72,370.($Record the sale first.$)$

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FIFO perpetual inventory

The beginning inventory at Dunne Co$.$ and data on purchases and sales for a three$-$month period ending June $30$ are as follows:

$\backslash$table$[[$Date Transaction,$\backslash$table$[[$Number$],[$of Units$]],$Per Unit,Total$],[$Apr$.3$ Inventory,$25,$$$1,200,$$$30,000$